The first issue on chargeability to excise duty of the activity of
erection of telecommunication towers etc. has now concluded vide the
Mumbai High Court’s decision in CCE Vs. Hutchison Max Telecom Pvt. Ltd.
(2007 –TIOL -809-HC-MUM), wherein it held that such activity brought
into being immoveable property in the form of towers etc. and hence
could not be subject to excise duty. This article discusses a recent
important decision of the Mumbai Tribunal in the case of Bharti Airtel
Ltd. Vs. CCE (2012-TIOL-209-CESTAT), which is on the other issue of
availability of CENVAT credit on goods and services used in the erection
of such passive infrastructure.
http://www.business-standard.disallowance-cenvat-credits-to-telecom-industry
http://www.business-standard.disallowance-cenvat-credits-to-telecom-industry
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